Insights

Get a comprehensive guide to IRC Section 174 capitalization and amortization of SRE expenditures under IRS Notice 2023-63 and learn how it affects your business.

The finalized Form 6765 instructions mark the IRS's shift to a project-specific disclosure approach. Explore what the new rules mean for R&D tax credits.

The Tax Court's ruling on Soroban Capital redefines how fund managers view limited partner tax exposure under IRC Section 1402.

Cost segregation studies allows taxpayers to accelerate their depreciation deductions. Discover the benefits and liabilities before getting started.

Learn how the Senate's budget resolution advances tax reform efforts, including spending cuts, debt ceiling increases and reconciliation strategies.

Learn about the Treasury's final regulations on basis shifting transactions and how the new IRS rules impact partnership tax compliance in 2025.

Learn how Michigan's R&D tax credit benefits businesses in 2025. Discover key deadlines, QRE requirements and opportunities for collaboration.

Learn how 2025 tax reform reshapes international tax: GILTI to NCTI, FDII to FDDEI, foreign tax credit limits, and modeling tips for multinationals.

Find out when tariffs on U.S. imports are subject to sales and use taxes. Discover key compliance considerations for managing import-related surcharges.

Pending Tennessee legislation would provide a franchise tax refund to taxpayers who have paid franchise tax on real and tangible property.